What are Closer Connection Exceptions for Substantial Presence Test?

Closer connection exception provides a relief to a person who fulfills three years presence condition as provided under the substantial presence test but was not present in USA for 183 days . In such case, on account of Closer Connection Exception, he can claim to be non-resident alien in current year. in other words, even… Read More »What are Closer Connection Exceptions for Substantial Presence Test?